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GENERAL INFnRMATION
1. FAILURE TO RESPOND WILL RESULT IN AN OffICIAL TA~ ^SS~SSHENT with 11""II(;hl1l" InturfHlt h/lsfld on lnformntlon
sllhmlltlld by the flntll1c\lll In!llltutllln.
1'. Inharltllncl trill hecolll8s d.llnquunl nlnCllllontlu ,lftu/' tho docluhmt'j. ctlltfl of datll".
;\, A Joint lIccount Is tnl<8blll ellsn though tho doco(jQnt'll /lllmo IoUIG IIdd~d Ill; II mntlor of conVOnll'lflr.o.
4. Accounts (Including th05Q hold bOtwll8fl hUlbnnd llfld wlfoJ which Ill" IICICllrhmt Pllt In Joint nnlllu within one yonI' prior to
death f1rlil 1\111'1 tnllnhlo 8' !nlnlhr..
;. "oeOllnls utablllhod joIntlY blltwnn huslhmd lInd wl"l mora thon {Jrl(1 'Ion,. rldor to donth lira not hlll'llblo.
b. A<lco..nh hold bv n docudont "In trust for" ,mathul' or nlhars /IrQ tuwblo fully.
REPORTING INSTRUCTIONS - PART
1
TAXPAYER RESPONSE
1. BLOCK A - If the InformAtion find computlltlon In tilt'! rlOtlco oro (:orrnct lInd deduction! nre not baing 01111med, pilUle lln "X"
In blook "AU of Part 1 of the "Tl!lCflll'/lIr Ruponlie" soctlon, Sign two COfllol and 51Jbllllt thom with )lour chetk for tho llIIIount of
tol< \<1 the Roglster of Wills of the county Incllcntod. Ttlfl PA DOPllrtlllclf1t of Revflnue 10111), Issue I'ln offlcltll nssosslPlent
(Forlll REV'IS48 EX) upon roculpt of tho return from the Raghtflr of Wlllli,
l. BlOCK B - If tho 8SliOt sPtlclfled on this notice h!ls been or 101111 be rOfJorted nnd \fIlC paid with the P0nt1sylvllnl8 Inherltanca
TIl)( Return filed by tllel decadent's t'oprnlRntlltlva, plnco no "X" In block "8" of Ptlrt I of ~ho "TtllCpeyer Response" &octlon. Sign one
COpy llnd return to the PA Ilepl'lrtlllent of Revufmo, Burenu of IndivIdual T<llCos, D9pt l8060L ~lllrrlsburg, PA 11128~0601 In the
erlvelopo provided.
3. SLOCK C . If the notice Infc.rmlltlon Is Incorrect llnd/or doductlons aro being clnlmod, chock blook "C" nnd cOlllplu\e Parts 2 llnd 3
,.o.:ordlng to tha 1;.3tru.:tl':-,J l:.~~u~, GI~.. t.." ;;(,;,165 11r1:;; 5\.11,n,1. \'1.... ..;,; YUWI ...-lltH.;" fur UIW ,'f,luun~ uf 11IlC pflyab!e to UIO kegis~llr
of Wills of the county Indlc..tod. The PA Dupllrtment of RevElOue 101111 iSSUQ nn offlclsl assossment (Form REV-IS48 EX) upon rocoipt
of the roturn from tho RoglstQr of Wills,
TAX RETURN - PART
2
TAX COMPUTATION
LINE
I. [ntor
NOTEI
thll de10 thY llOcount origlnallv WllS lIstllbllshod or titled In the mllnnerr existing at dnte 0' desth.
For a dtclldunt dying after 12/12/62! Accounts which tho cJecedont put In joInt nallllU within one (l) vaar of dOflth are
tSlCablo fully as trant;fers. However, theru Is an olCclusIon not to exceed S3,DOO per trnnsforow rognrdless of tho vslue of
the acoount or the number of acoounts huld.
If fl double lIsterlsk (lUll lIpPilarS bllforu '.lour first namll In tho addross portIon of this notloo. tho $3,000 olCcluslon
alroady hilS bun doducted from tho 8ccount tmlance llS roport8d by the f1n!1ncllll Institution,
2. Enhr tho totl!ll balMce of tho llOcmmt Including Intorll&t 1I0crued to tho date of dellth,
~. Thll porcent of the account that ill t8l(llblo for flllch survivor Is deterllllned a!l follc.wsl
A. Tho percont ta)(sblo for joln~ aS58ts ostebllshed more than one yellr prior to tho d8codent'~ death:
DIVIDED BV TOTAL NUMBER OF
JOINT OWNERS
ElCamplel A joint asset registerod
DIVIDED BV TOTAL NUHBfR OF X 100 & PERCENT TAXABLE
SURVIVING JOINT OWNERS
in the nlllllG of the d~ced(mt and two other porsons.
1 DIVIDED BV ~ (JOINT OWNERS) DIVIDED BV 2 (SURVIVORS) . .161 X 100
16.1% (TAXABLE FOR EACH SURVIvOR)
B. Tho porcent t<'llClIble for "Slets crellted within one yoar of the ducedont's death or lIccounts ownod bv tho deoodent but held
in trust for another IndlvIdual(s) [trust beneflclllrlos):
I OIVlllED BV TOTAL NUMBER Of SURVIVING JOINT
OWNERS OR TRUST BENEFICIARIES
)( 100
PERCENT TAXABLE
Example: Jl.'dnt account registored In tho nPlmo of tho decedent ~lrld t\olO othlilr persons nnd eltllbllshed within one V&8r of d8llth bv
tho d&clldenL
1 DIVIDED BV Z (SURVIVORS) .. .~O X 100 50% (TAXABU: FOR EACH SURVIVOR)
4. The a",ount subjact to tak Olnfl 4) Is doturmlnlild by multiplying tho account b.!llance (lInu 2) by the percent taxable (line 3),
S. Enter tho total of tho debts find deduotlons Ilstad In P8rt 3,
6. The a.ount talCllb1e (linu 6) Is deturMined bv SUbtracting tho debts IInd deductions (lIno 5) from the amount 9ubjeot to till( (line 4),
7. Enter the apprupriate t8X ~atu (line 7) as determined below,
A. For datns of dOl1th occurrIng llftor 6/30/94, the talC rates for trllnsfors to spousos ore <IS followsl
1. Detes of dOllth on or lIftor 1/1/94 and be foro 1/1/95 the rata 153%.
2. 08tOl of deeth on or after 1/1/9& transfers to SPOUIUS will bo t~lCed at 0% till< rat..
Notel For datu of duth prior to 7/1/9'1 transfers to spouses aro tlllCablo lit 6%.
B. Trllnsfo!'s to Ilnoal desoendant!; inoludlng fathor, mothor, son, d.'lughter, grnndchlldran, son-In-Illw,
daughter-In-law, stepchild Md their Issuo llrfl tllxllble at sllC percord (6%).
C. Tran.fers to all othors Including brothor, slstor, ~m\,;le, fl\lnt, naflhew hnel nll.u:o <Ire talCllblo fit flft""n pflroont (IS%).
D, If !IOU ohelO90 thCl tM ratfl, ploue specifY '.lour rRlntlonshlp to the dUCRdont In tha aroa provided,
8, The llmount of talC dll8 (line 6) Is dotorfillned bv multiPlying the Ilmount tnl<:able (1lnll 6) by thfl trllC rflte (lln8 n.
CLAIMED DEDUCTIONS, PART
3
DEBTS AND DEDUCTIONS CLAIMED
Allowabllil dlbh nlld deduction. /tre detArmln90 flS folloWl1
A, Vou legall'l nnl ruponllblo for pnVIlIent, or the OlltlltO subject to lldmlnlr.trfltlofl by II personlll rClprolUntellvo Is Insufflclont
to pay the dlllductlblu Ite"",
B. Vml nctuallv pnld lhe debts nftflf death of the docedent lInd r.fln fl;rnish proof of pnvmont,
C. Debt! tllalrlg Clllllngd /IIUlt be Itelll!;!C1d fully In Pnrt 3. If mfdltlonnl spaCQ Iii l1eedod, usn pltlln paper 8 1/2" lc 11", Proof of
pllYlllent 1lI1'1V be rAqllRltetl hy tho r~ fiepnr tlll.n! of Revonue,
TAXPAYER ASSISTANCE
IF YOU NEED FURTHER INFORMATION OR ASSISTANCE, CONTACT ANY
REGISTER OF WIllS, PA DEPARTMENT OF REVENUE DISTRICT OFFICE
OR CALL THE BUREAU OF INDIVIDUAL TAXES, TAXPAYER INQUIRY UNIT IN
HARRISBURG AT (717) 787-8327. TDOI (717) 772-2252 (HEARING IMPAIRED ONLY)
tOHH()NW~ AL II! Of Pf:HH5Yl VAN [^
IlIPAPHUHI nt" RfI/UllJ~_
IIURUIIOI [NIIll/lllllAI !IlK!;!;
lJ[Jl r. ~1I0601
IiARR I SBlJRG J PA 11\;>8 060 I
r\~~,'~' i :LNFORMATl~ON NOTICE FILE NO. 21 '\1;' I,' 1'1
i~' TAXPAYER RESPONSE ACN 96132697
. I DATE 08-26-96
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EST. OF DANIEL R COLLINS
S,5, NO. 210-30-2061
DATE OF DEATH 05'23-96
COUNTY CUMBERLAND
TYPE DF ACCOUNT
[] SAVINGS
[] ';HECKING
[] TRUST
Ili CERTIF .
t~~Nm~E~ %1~LINS
CAMP HILL e',!:" PA 17011
REMIT PAYMENT AND FORMS TO,
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
YORK FEDERAL S & L ASS has provided thll Dllportmllnt with the lnformlltlon listed below which hllg boon used In clIlcull1tlng the
potet1tJlIl tllx due. lheJr rocords IndlClllte thllt <ll the deoth of tho f1bova ~lecQdQnt, YOU WaHj <I joint ownor/beneflclElrY of this account.
If YOII feel thh Informatlon Is lt1cor/'oct, plllnGe obtain written corro~tlon from tho flnl1m.lnl Instltutionj attach 1'I copy to thin form
"If'd r4.ltlJrn It to the 'lbove flrJdrnu, Thl& mlcount is tllxnblo in nCCordlll\Cfl >11th tho InhQr1tanco Tax Lflws (d tho Commonwoll!.th of Pennsylvania,
f.}uor.tlons may be answored by (HIlling (717) 787-6~2'i.
COMPLETF. PART 1 BELOW . . . SEE
Account No. 700-219 o.t.
Eshbl i shed
REVERSE SIDE FOR
11'21-94
FILING AND PAYMENT INSTRUCTIONS
Account Balance 22 , 012 , 02
Percent Taxable )( 16,667
Amount Subject to Tax 3 J 668,74
rax R.t. X .06
Potential Tax Due 220.12
PART TAXPAYER RESPONSE
COI FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT BASED ON THIS NOTICE I
A. l\1 H10 <lUOV8 111fotllJtltlcm and tux dllO is C\1rract.
l. You mllY cM\1~Q to l'n"lIt payment to the Reglstor of Wills with two copltJ!i of this noUc<< to obtaln
a rJIsco!.mt or ilvold Intorost, or 'lOll may ChClC\<. hox """ 1'lnd raturn this nollco to the Rnglstor of
Wills and <ln officl<ll l1!iSQSSmerlt will bo ISIHlflcJ b'l 0\0 PA J)(lpartnmnt of Revenllo.
10 Insuro proper crocllt to your account, two
(7.) COpi8S of this notice must aCCOnlpelnY 'lour
plIymonl to the Roglstflr of Wills. ~lakQ check
pllyabl8 tOl "Roglstor of Wills, hgent",
N01E: If tllX pilymonts are !'melo wIthin throo
(3) months of thE! c1ac8dont's elate of doath,
'Iou mAy docl~lct a Si: dj~count of tho tax cilia,
Any lntHlr I UlnCO tax dug will h8COllle doll nqllan t
nln8 (9) months aft8r tho date of death.
I CmK -_--I
Il BLOCK
- ONLY
B. [J ThE! abov(I <lssot ~\OS boon or \~lll IHI rllportflcl flnd t<lX paid with the Pennsylvanlll Inhorltanco Tax retllrn
to be filed by tho cJococlmlt's '"l'IprQsAnt<1tlve,
C, 0 Tho abovo Infofm<1t!nn 1{;,lncorr8ct <lnd/or (jobls find (IndUctions worll p"ld bv YOll.
YOll must compllltn PART [~] ?lnd/or PART m belo>l,
If Y.JU indicate 9, different tax rats, please s.tate your
relationship to decedent l_~__~~..........._..._.__._.....__.~_
OFFICIAL USE ONLY [] AAF-
PA DEPARTMENT OF REVENUE
PART
[3]
TAX
LINE
RETURN CO:'1~U'j"ATION
1, Da1e Established
2. Aocount Balance
3. Percent Taxable
4. Amount Subject to Tax
5. Debts and Deductions
6, Amount Taxable
7. Tax Rate
8, Tax Due
~-
Yo'
TAX Of. JOIt~'j""TRUOT ACCOUNT:J
PART
~]
DATE PAID
DEBTS AND DEDUCTIONS
F/\D
1
2
3
4
5
6
7
8
CLAIMED
---
I
-
2
3 X
4
5
.
7.....L-
8
PAYEE
DESCRIPTION
AMOUNT PAL D
-=f-
$
:
I
--E_
~I-
TOTAL (Enter on line 5 of TRK Comput.tiot"
~
Under per,.l t le5
_~omplet, to tl... ,best
\~k -fi ,,~
TAl< .)~ ' !"1lNAT RE
of perjury, I declare that the
of my knowlodg8 and ~81i.f.
I\){\ .
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,
hets I h"V8 reporhcl above are tr'U8, correct and
HOME I( I) 1;.\ I
WORK ( ".I .i ,"",
---rlfTI'iHOflf t1UMBER
GENERAL INFORMATION
1, FAILURE TO RESPOND WILL RESULT IN AN OFfICIAL TA)( ASSESSMENT wi tll flPflllo1Jblll 1r1lorIJlIt blind on Infarmfltlon
sublllltted by tho flnane!l1l InlUtutlon,
2, Inherltl!lnoe tllll bllOOlll81 d"llnq~ll'mt nine r.lOnthll nfttlf HI" cJ~crHIQnt'lI dlltll ilf CIQllth.
3. .. joint nccount III tn)(nhlo oven thouUh the deoedflnt'll fm"'Q WIHI ftddod Ill. il nlnthr (II convenience.
4. Accounh (Inoludlng tholO h.leI bo\wfJon hl/snnne' find wlf,,' \olhlch the decedent ,",ut In joint nllmos within OtlCl yur prior' to
(hu~th fire fUlly taKnbto till trMtfGrll,
S. Accounts oshlbllshed jointlY bQtWlIen husbl'lnd and I~lfo muro thlln one 'iflllr prior to dUllth are not tll)(l!Ibla.
6. AciOO~lnts hold by t1 docedent "In trult for" llnother or other II llro tnJolobh fullV.
REPORTING INSTRUCTIONS ' PART
1
- TAXPAYER RESPONSE
1. BLOCK ^ ~ Xf thlll Informlltlon and cOI~puhUon In the notice BrD corl'IHlt "hd dedllCtlonii I1rQ not baing chimed, plaofl !In "X!'
In bloQk "A" of Ptlrt 1 of the "TBKpaYlIr Re9ponu" !lDGtlon. Sign two coplas Clnd fiubmlt tl-e", with your check for the ~n1ount gf
t~K to the Reglstor of Wills of the county indlcatnd. tho PA O~partmDnt of RO~Dnuo will IS9UG an offlolal a.seslment
(Form REV"l548 EX) upon rocelpt of the roturn from the RogJstor of Wills.
2. BLOCK B ~ If tho 8Dset specified on thi~ notice has been or will be repor~Dd and tax paid with the Pennsyl~/lnla Inherltanoe
T8K Return filed by thl! doc"ident.s repreo(Jnt8tl~o, plllce <In "X" In blook "B" of Part 1 of tho "T/lKpllY8r R8Sponsa" 9fUltlon. SIgn ontl
COpy and roturn to the r" Departmant of Rg~onue, Bur-Gau of Individual TaKDs, DDflt l80601, Harrisburg, PA 17128-0601 Jn the
envelope pro~ld~d,
3. BLOCK C - If the notice Information ls Incorrect and/or deductions lIro belllg claimed, <;heck blook "e" <lnd oompleh Parts Z and ~
;:,~"'!'Irrl\"o t.1" .h~ lr-.r,trUl'tl['r-.r hfl\n'~. "'an two f:oplqq and quhmH thr>m ~d~h '1nur ctlnck for thfl ."I''l!l"t of t~)/ N'lY!lhlfl t", t.,... QflC1qt..r
of wills of the county indlcatod. fhe PA DepBrtmant of Rl'Ivenua wltl issue l1M offloil'll Clllsolisment (Form REV~lS4A EX) upon receJpt
of the return from tho RegIster of Wills.
TAX RETURN - PART
2
- TAX COMPUTATION
LINE
1. Entor
NOTE:
the date the aocount origInally W<lS Qst~blIsh8" or titled In tho m~nn8r exIsting ~t datn of dQath.
For l'l dQoQdent dlr'lng after 1~1l2l821 Accounts wl-dch th~ decedent put In joint names within onll (1) lr'8tlr of dnth are
hKelblCl fulllr' as transforli, .,IOW&IIElr, thrtrn Is 811 f1Kclusion not to f1Kc88d $3,000 p~r trl'lnsferlile regardless of the IIlllue of
tho 8ccount or thQ number of acoounts held.
If a (10ub1e asterisk (10111) appoars b8foro l!our first nalllo In tho addross portlon of this notice, the $3,000 o)(elusion
alre8d!l' hall been dQductod from the account balance <'IS reported by the fimlllclal institution.
2. Enhr tho tohl b8lance of the acoount InclucHng intereNt llCorued to tho date of death,
3. The peroont of the !'lccount th<'lt Is tnKflbla for nch surlllvor Is detormlned as follows:
A. Th~ percent taKable for joInt l'lssots establIshed morl! than one year prior to tho decedent's doath:
DIVIDED 8Y TOTAl. NUt1BER OF
JOINT OWNERS
EK&~ple: ~ joint asset registered
DIVIDED BY TOTAL NUMBEP OF X 100 PERCENT TAXABLE
SURVIVING JOINT OWNERS
in the namR of the d~~QdGnt and two othClr pDrsons,
I DlvIDED BY 3 (JOINT OWNERS) OIVIDED BY Z (SURVIVORS) .. ,167 X 100
16.7% (TAXABLE FOR EACH SUR~IVDR)
B. Tho peroent taKable for assDts created withIn one year of the decedent's doath or nooount8 owned b~ tho daoede~t but htlld
in trust for another lndlvIduel(s) (trust beneflciarJes):
1 DIVIDED BY TOTAL NUMBER OF r,URVIVING JOINT
OWNERS OR TRUST BENEFICIARIES
X 100 ~ PERCENT TAXABLE
EKftmplel JoJnt account rngIstered
the r1ecedent.
1 DIVIOED 8'1' 2 (SURVIVORS) .. .50
It, thu nsme of the decadent lInd two other persons and established wi thin one year of 'denth blll
X 100
!i01. (TAXABLE FOR EACH SURVIIJOR)
4. The ftlllount !lubject to tal< 01no 4) 1$ dlltermIned bymultlplllllng tho account halance (llna 2) blll thfl percent ta)(able (line ~l.
5. Entar the total of the debt! and doductIons listed In Part :5.
6. The aMount taK8ble (lino 6) Is determined by subtracting th~ doots and deduotlono \llno hi from the amount 5ubjec~ to tax (tine 41,
7. Enter tho "pproprinto taK rate (line 7) &1 det8r~In8d belo~,
A. For datils of dlHlth ooourring aftar 6/30/94, the taK rates for transfera to SPOllSU are aB iollowfl:
1. Datu of death on or aftor 7/1194 And before 1/1/95 the rate iB 31..
2. Date! of death on or aftar 1/1/9~ transiers to spouses will be taxed at 0% tAK rate.
Hotel Far datu of death priClr to 7/1/94 transfers to SPOUS8S 8ro ttlKflblo at 61..
8. Tranlfers to lineal ducendants includIng father, mothar, son, dnughter, grandchildren, son-In-law,
daughter~ln~law, stQPflhlld and tholr Issue are tl'lKablo at sll( percont (61.).
C, Transfers to all others Including brother,shtor, uncle, 6unt, nephtlw and nlRcA fir" taK8ble fit flHeon pClrcClnt (lSI.).
D. If you chango the t~)( rate, please ep~Clfy yo~r relationshIp to the decedont In the nros provided,
8, Th. 8~ount of t~K due (line 8) I. deter~lned by multiplying the amount taKable (llna 6) by the taK rato (lln. 7).
CLAIMED DEDUCTIONS - PART
3
DEBTS AND DEDUCTIONS CLAIMED
Allowsbla d.bts and daductlol\s ~rfl detarmlned nil follow&:
1>.. Vou loQalh' are ruponsIb19 for prwmQnt, or the uiata subjclCt to 1ll1mlnlstrntlon hy Cl jlllrSoMI reprftllftntntlve Is Insufficient
to pny tho deductlbla Items,
ft. You ftctuelly fJelld the debts After de~th of the c!ecedorlt ~lhd can furnllih proof of plW""tn!.
C. Debt! l:eIn9 claimed llIust be Jtolllllod full... In Port~, If ~ddltlorlltl Sf)l'Ica Is nO~Hhld, <Ili' plnln pnf)er 8 llZ" )( ll", Proof of
pny~ent mflY be rllq~ost.d by tho PA neptH'tmant of RQVIH,lI11.
TAXPAYER ASSISTANCE
IF YOU NEED FURTHER INFORMATION OR ASSISTANCE, CONTACT ANY
REGISTER OF WILLS. PA DEPARTMENT OF REVENUE DISTRICT OFFICE
OR CALL HIE BUREAU OF INDIVIDUAL TAXES, TAXPAYER INQUIRY UNIT ltl
HARRISBURG AT (717) 787-8327. TOOl (717) 772-2252 (HEARING IMPAIRED ONLY)
P\RPOSE OF
NOTICE I
PAVl'EHT I
REFUND (CIU I
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To tulfll1 ttw r~lr..."tt of S~tlon 2lliO of tht lmerltono. lff'rd E.\llh Tax I\ot, Aot 2,2 'at'I991. ~n P.S,
s.otlon 2140'), -l
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DltllClh the top portion of thlt Notice end 1l.i:III1t ..Jth your PllYMnt to tM Real.t.r of WUl. prlntldl.e the
r.ver.. .ldII.
u "-kl cMok or IICMW~ order pIY1'ble tal REgISTER OF WILLS, AGENT.
All pa.,..,tI reoelv4Mt -.11 flr.t tMI 1Ipp1l1ld to WI)' lnt't..t Mhlch ..y tM due, with MY rMlI"'r IPPI1Ild to tlw te)(,
A r.f\nj of . tax crM:lJt, which Wat not r.qullted on the talC return, MY b. r~.ted by cOlIPlIt1ng an "'-PPl1catlon
far Refund of Penn'YIV~l. Inn.rltanol and t.tate Tax" (REV-Ill]), Application. at. aval1lbl. at the aftlcl of
the Real.t't of Will., any of the 25 R.v~ Dl.trlot OffiCI' or by ceiling the ,~1111 Z~-hour InlWlrlng ,.tvlCI
~r' for fur'" or~rlngl In Pe<<l.ylv.,le 1-800-162-Z0IiO, oohlo. Penn,ylvenlll IIfld within locnl
HlIrrhburg .rlta (117) 787-8094, roOt (117) 7n~2lSZ O...rlng IlIPlirltd Only),
OI.JECTIONS: M'J perty in int.rut not SfIthfiad with tM apprelHMnt, allowlllncll or dhllllcwanc. of ct.doct1on. or au.......t
of tu (including dJlClOLrtt or In1:llrut) a. .hown on th1l Notioe..y object w1thin .hctv (60) day. of rKeipt of
thJa KatiOI bYI
~-writt." protut to 'ttM PA Oepllrt.."t of R.v~, no.rd of #.wII.h, Dept. t810l1, Herrhburg, PA 17128-1021, OR
~~.l~ting to have the ..ttlr dete,..l,* at the 1!IUd1t of tn. 8CI0Ql6tt nf ti. pIIr'OMI repreuntllt!v., OR
--1!lPPMl to the Orphwll' Court
ADIlIN-
ISTRATIYE
CORRECTIONS :
OtSCQUllTI
PENAL TV I
INTERESiT:
FlIOtudl .r~or. dl~ovared on thl. a~"'I.-nt should be lIddr...ad In writing tOI PA Departlent of R.v~,
Iklruu of Indlviduel Tax.., ATTN: POlt ".....MIlt Ravi_ Unit, DfPr. 280601, Hlrrilburll, PA 171211-0601
PhorM (717) 787-6fi05. S.. pqe 5 of tM booklet "Inttruotioo. for Inheriten<ll Tal( R,turn for II R..ld."t
o.o.o.nt" (REV-IS01) for an .~planetlon of .u.Jnl.trl!ltlvel'J corrRatable errorl.
If ...~ tax M 11 paid within thr.. (S) calendar ItOOtht after tM dtIc.ant'. d..th, a five percent (5:0
dlKCQ"lt of the tllX Pl!lld 11 allowed.
The 15:< tax l!IIIlII'ty non-participation penalty It oDIIpUtltd on tht total of the tax and int.rut a.....Itd, and not
paid befor. January 18. 1996, th4l Hrtt d8~ aft.r tM end of thll tal( I*I'MItty per loci. Thh non-partlolpatlon
P4W"II1 ty 11 ~lBble In the I" Hf'II"ItIr nncI 1n th4l ttlll t.. tI.. Pflr tad a. 'lOll would ~.I the tax and tnt.rut
thllt hat ~ a....tlKl III IndloatDd on 'thh I'lOtio..
Interut It charQtld beGlnnlnt with firlt day of dl1Jnquency, or nlM (9) IIOnthl and one (1) de~
fro. the d.te of death, to thtl date of payllHtnt. Tax... whloh bec... d.linquent tHlfore January I, 19112
bMr Inlerut at thll rate (If IlK (6j() ~rcent pIIr ~ oalculetltd at II daUy rlh of .000164.
All tllXII which bee.. d.lInquent on or afhr January I, 198Z will bear Intllrut at I ratl which will vary frOl'
oalender year to calendar y.ar with that rat. atYlOUnCed by ttM PA DepartHnt of R.venue. Th. llfIPlIoabl.
Interut rltu for 1982 thrOUGh 1997 aral
~'.ar Int.rut Rat. OaUy Int.r.lt fl!H:tor V..r Interut Rat. Dally Inhrut FlIOtol'
1912 'OX .000548 1987 9X .000U7
19.. 16X .000438 J!l68~19'91 m ,000301
19" 11:< ,000301 199' 9X .000247
19U 13X .00OSS6 199]~1994 T< .000192
19" lOX .000274 1995~1991 9X .000'47
uInhr..t It calouletMt ufollotlll
INTEREST . BALANCE OF TAX UNPAID X NUKBER or DAYS DELINQUENT X DAILY IHTEREBT FACTOR
~-4ny Notlo. tuued IIIft.r the tllX lMcOM' delinquent Nll1 reflect an lnt.rut c.lculltlon to flft"" (15) dfly.
bIlyond ttM dtIto of thll ..N...."t. If PIYMnt It Mdt .ftlr the Intar..t oCMlflUt.Uon deh thown on the
t60UH, IldcUtlnnal Inter'lt ..,.t bIl oeltlulttld,
P\Il!IOSE OF
NOTICI!l
PAYMENT I
REfllm (CA)I
no
C'"(f'
=3 :
r7 '
~
~:Il
(11 ~
~-':. ~
;!.I,f':;
Q
,J
To fu1fll1 ttMl r~lr....,tI of SeGt10n 2140 of ttM t""'rltl!lnOtl wid E,t.h 'rlUC Aot~ Act 22(01 1991.
s.ctlon 2140), I....
N
W
m P."
~
~
iJi (~
-
"
'.t'
Ute Regllt.r of Wlu7'.ir,nted abjU..
-:r;.,..... \0
OIt8oh thI top portion of thll Not1~ and ~lt with your P8)'Ml"tt to
rllVlr" .1..
~~ ..... ~ or lIOl'"tIy orMr paY8bll tal REGISTER Of WILLS, AGEHT,
AU p.~b r~I\,f1d .tNIlI fir.t be ...l1ed to My Inter..t Nhlch My be duI, with MY r_lnder 1!IPP1Ied to tM ttuc.
A raknl of I tax credit, ~.;'.:.m wal not rDql.Hl,ted on thtl tBx r.turn, NY be r.quuted by cOI!Pht1ng 80 "Appl1catlon
for Rlhnd of Pem'Ylvanl8 Inh4lrJtancl and E.tate 'fllx" (REV-UB), App.llclUon. Ira 8IIallabla at the Offletl of
ttMI Reght.r of Willi, My of ttMl 23 Rlv.noe Dhtrlct Offlo.. or by Cl.lllna ttw .,.alai 24-hour 1WI1Wi1rJna ..rvloe
~rll for for.. ordetlnc;1 In PWln.vlvanla 1-800-362-2050, out.tde Ponnlvlvanh N'ld wIthin loeol
Horrhburll arM (711) 737-8094, TDO. (717) nZ-Z2..52 n".rlng IlIPllred Only),
OBJECTIONS: Any perty In Intertt.t not sathfled with the epprah.-.r'lt, allowance or dballowW\O. of a.ductloo. or a...u-.ot
of tax (tnoludlnv dllC04.I'lt or Intere.t) .. IhcH<<l on thh Notice "'Y object within .hcty (60) day. of receipt of
thh NotlCl1l bYl
~~wrltt'" prote.t to the PA Oepert-.nt of Revenue, &oard of Appeal., Dept. 211021, Harrl.burg, PA 17128-1021, OR
--ellt<ltlng to have the ...thr cNIhH".lned at the audit of the IttCcount of ttMI per.onal repru4Nltatlv., OR
"'appe,al to ttMi Orphenl' Court
AIlIUM-
ISTRATIYE
CORRECTIONS l
OISCOllrr I
PENAL lVl
INTEREST 1
Faetual error. dhcoverad on thh I!IIH...."t .hould tM addr...<<:t In writing tOl PA o.part.."t of R.venue,
!\urlnu of Individual Taxe., ATTNI Po.t .....UfIflt Rlvl.., Unit, DEPT. 2a0601, Hftrrhburg, PA 17128-0601
Phone (717) 7a7~6505. S.. page 5 of the booklet "In.tructlonl for Inherltanc. TaM Return for a R..ldant
hotld8nt" (REV-150l) for an explanet!on of achllnhtrat1vllY carractable error..
If any teM due 1. paid within three (3) calendar DOnthl aft.r th4 dIoedent', de8th, a five percent (S~)
discount of the taM paid t. allowed.
The lS~ taM MlW.ty non-partlclplltlon ptlnal ty II OOllpUtltd on the total of the tax and Int.relt 1lI...nd, and Mt
paid IMfor. January la, 1996, the flr.t day efter thl end of the taM ~Ity period. Thla non-part1clpaUun
penal ty II IlIPPMlabl. 1n tM ,BIII lanner and In the the .8M tI.. period as you would 1lPPU1 the tax end Inter..t
that he, bMn ........ a, tndleatltd on thlt notle..
Interut It charged bealmlng with flr.t day of dll1~y, or niM (9) ItOflth. and one (1) d.y
frOll the date of duth, to UAl dah of paYlMflt, TaMil whlClh bee.. d.llnqo.*,t blfar. Januerv I, 1982
bear Int.re.t Ilt thl rat. of .IM (6:() perClent per annuli calculat~ at a delly r.t. of ,000164.
All tM)c1I which ~ dtlllntr<*'lt on or after Janus,'y 1, 1982 will bear Inter..t at a rat. Iofhteh will vary frOll
oalander ~..r to calendar y.ar with that rat. anoounc~ by thl PA Depart-.nt of Revenue. The applleabl*
Int.rnt rat.. for 1981 through 1997 nr'l
V.., Int.r..t Rlt. Dally Int.r..t FftCltor Yaar Inhr..t Ih,te ~ Int_rllt Factor
--
1912 ,,% ,000"8 1987 OX .0002~7
19as 16:i .On04Ja 1961-1991 11% .000301
19" 11% .nOO301 1991! 9% ,000247
1915 In ,0003% 1993~1994 n .000192
1916 lOX ,000174 1995-1997 9% .000247
--tnt.rllt II eatcul.tld .. follow'l
INTEREST' BALANCE or TAX UNPAID X HUKBEA or DAYS DELINQUENT X DAILY IHTERtST FACTOR
--Any Motlel luu.d Ift.r U.... tatl IHfCOItIe alJrtqUW\t wll1 r.f1aot ., Int.rut c.loulatlon to flft"" US) Mn
beYond the dIIt. of thl ........,t. If paVHnt h .JIdI!l after tt. Intor..t Cl~t.tlon date shoWn on the
Motlc., Rddlttonll Intere.t lU.t hi ealoutated.
1